金融企业资产减值准备金的计提和影响

The Appropriation of Provision for Reduction of Financial Firm's Assets And Its Effects

金融企业计提资产减值准备 ,可以使会计信息的质量和有用性得以提高 ,而各项减值准备的计提 ,面临着计提比例和范围不确定、与税收政策矛盾等问题 ,因此 ,应注重提高会计人员素质 ,培育完善价格体系 ,同时会计制度制定部门与税法制定部门应多加沟通、相互协调 ,以提高会计制度的可操作性 ,使信息使用者据以做出正确的预测和决策。

The appropriation of provision for reduction of financial firms'assets and its effects improve the quality and the usefulness of accounting information. However, it is being faced with such problems as: indefinite proportion and the scope of appropriation, and its contradiction to the tax policy; therefore, efforts must be made to lay stress on accounting personnel's quality and cultivating a perfect price system. Meanwhile, departments for formulating of accounting system should well coordinate with the tax formulating departments to raise the operability of the accounting system and enable information users to make correct forecasting and decisions.